Administrative Set Ups

The Federal Board of Inland Revenue (FBIR)

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The Joint Tax Board (JTB)

The JTB is more of an advisory “committee” comprising of representatives of the federal government and each of the 36 federating states in Nigeria.

The State Board on Internal Revenue (SBIR)

Apart from implementing policy decision as it affects the state tax regime, SBIR is also responsible for the assessment and collection of PAY AS YOU EARN (P.A.Y.E.) and other Personal Income Tax requirements. Pool betting and lottery are imposed and managed by the SBIR. Other taxes collected by SBIR include but are not limited to withholding tax (individual only), capital gains tax (individual only), etc.

Local Government Revenue Committee

Taxes and Levies collected by the Local Government Revenue Committee include but are not limited to:

Tenement rates

Marriage, birth and death registration fees

On and off liquor licence

Radio and television licence fees

Vehicle parking charges

Shops and Kiosks rate

Signboard and advertisement permit fees

Domestic animal licence fees, etc.

Joint State Revenue Committee

The Joint State Revenue Committee is in essence a State based committee fashioned along the line of JTB. It comprises of representatives of the State Internal Revenue Services, local government revenue committees and affairs and an observer from the National Revenue Mobilisation, Allocation and Fiscal Commission.